2022 (10) TMI 1200 - HC - VAT and Sales Tax

Rejection of request to restore the appeal filed by the appellant - terms of the Amnesty Scheme not complied with - HELD THAT - The Joint Commissioner (Appeals) and the learned Judge have rejected the request and upon perusing the scheme, its conditions, etc., the request of the appellant was rejected for available and correct reasons. There is no ground warranting our interference in the present intra - court appeal. Appeal dismissed.

Summary

The High Court of Kerala dismissed the appeal of the writ petitioner seeking restoration of their appeal under the Amnesty Scheme after failing to comply with its terms. The Joint Commissioner and the Judge rejected the request citing correct reasons, leading to the dismissal of the appeal.